Macedonia TIN number guide
Tax Identification Number
To start a business, the first step is to register it in the Central Registry of legal entities, managed by the Central Registry at www.crm.com.mk. The streamlined registration process, facilitated through the One-Stop-Shop system, ensures that your business and Tax Identification Number (TIN) are efficiently processed within 4 hours, eliminating the need to visit the Public Revenue Office
For entities outside the One-Stop-Shop system, such as foreign legal entities, foreign individuals, religious officials, and government-registered projects, the registration and TIN acquisition take place directly at the Public Revenue Office. Submit the "UJP-RDO" application to the PRO tax offices, aligning with your headquarters or place of residence.
Tax Identification Number in Macedonia consists of 13 digits
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Frequently Asked Questions
What is the difference between EMBG and EDB, and which number goes on a tax invoice?
EMBG (Единствен матичен број на граѓанинот) is the 13-digit civil identification number assigned at birth or upon residence registration — it identifies a person, not a taxpayer. EDB (Единствен даночен број) is the tax identification number issued by the Public Revenue Office (PRO/UJP) upon business or tax registration, and it is the number that must appear on every tax invoice. For VAT-registered entities, the EDB is prefixed with "MK" to form the 15-character VAT identification number (e.g., MK4032013544513). Using an EMBG in place of an EDB on a B2B invoice will cause the invoice to fail DDV compliance checks. [1] [2]
Do foreign digital service providers need to register for VAT in North Macedonia before their first sale?
Yes. Since 1 January 2024, non-resident providers of electronically supplied services and telecommunications services to North Macedonian consumers must register for VAT (DDV) at 18% from their very first sale — there is no registration threshold. Registration requires appointing a local fiscal representative, who must be a VAT-registered North Macedonian taxpayer with at least 12 months of active VAT registration and no outstanding tax debt. The representative assumes joint responsibility for record-keeping, VAT return filing, and payment. Foreign providers who delay registration face retroactive DDV liability on all sales made since 1 January 2024. [1] [2]
Why is 10% withheld from my invoice payment by a North Macedonian client, and how do I reclaim the lower treaty rate?
North Macedonia applies a flat 10% withholding tax on cross-border payments of dividends, interest, royalties, and certain service fees paid to non-resident companies. If a double-taxation treaty (DTT) between your country and North Macedonia provides a lower rate — North Macedonia has DTTs with 49 countries — you cannot simply invoice at the reduced rate. You must obtain advance approval from the PRD before the payment is made; applying the treaty rate retrospectively is not permitted. Without prior approval, the payer is legally required to withhold the full 10%, and reclaiming the overpaid amount requires a formal refund application to the PRD, which can take several months. [1] [2]
How does the mandatory e-Faktura clearance system affect EDB requirements from October 2026?
North Macedonia's e-Faktura clearance mandate, piloted from 1 January 2026 and fully mandatory for all VAT-registered businesses from 1 October 2026, requires every B2B and B2G invoice to be submitted to a central PRD platform for real-time validation before it acquires legal status. The EDB of both seller and buyer is a mandatory structured field in every e-Faktura XML; an invoice submitted without a valid EDB for either party is automatically rejected by the platform and is legally treated as if it was never issued — triggering late-payment disputes and potential penalties for the supplier. Businesses that currently issue PDF or paper invoices without capturing the buyer's EDB must update their systems before the mandate takes effect. [1] [2]
Can a foreign company register for an EDB and open a branch in North Macedonia without a physical office?
Foreign legal entities that are not incorporated locally must register directly at the Public Revenue Office using the UJP-RDO form and obtain an EDB before conducting any taxable activity. Unlike domestic companies processed through the One-Stop-Shop Central Registry in approximately four hours, foreign entities cannot use that route and must attend a PRD regional office in person (or via an authorised representative). A registered branch (Подружница) requires a physical address in North Macedonia; a virtual office address is generally not accepted for branch registration purposes. Without an EDB, the foreign entity cannot issue compliant invoices, sign contracts subject to withholding tax, or operate a fiscal cash register — all of which are legally required for conducting business in the country. [1] [2]
